California Revenue and Taxation Code 32172 – Beer consumed by employees of a manufacturer upon the premises of the …
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Beer consumed by employees of a manufacturer upon the premises of the manufacturer is exempted from the tax under such rules as the board may prescribe.
(Added by Stats. 1955, Ch. 1842.)
Terms Used In California Revenue and Taxation Code 32172
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Tax: as used in this part , except in Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201), means the excise tax imposed by this part on beer or wine or on distilled spirits. See California Revenue and Taxation Code 32004